CLA-2-67:NEW:TCB1:G11 C89841
Mr. Marc D. Torrence
V. Alexander & Co., Inc.
15 Century Blvd., Suite 400
Nashville, TN 37214-3650
RE: The tariff classification of artificial flowers from China
Dear Mr. Torrence:
In your letter dated July 2,1998, you requested a tariff
classification ruling on behalf of your client, CPS Corporation.
Five samples were submitted with your ruling request. Item
number CD00197K is a gold and burgundy glittered rose. The rose
is composed of burgundy colored polyester petals, and polyester
leaves which have been coated with gold glitter. The essential
character for item number CD00197K is imparted by the polyester
petals. Item number CD00263K is a pick composed of gold colored
Styrofoam balls, and polyester petals which have been wrapped
with paper onto a metal wire stem. The essential character of
item number CD00263K is imparted by the Styrofoam balls. Item
number CD00291K is a pick with Styrofoam berries and plastic
coated paper leaves. The berries and the leaves have been
wrapped with paper onto a wire metal stem. The essential
character of item number CD00291K is imparted by the Styrofoam
balls. Item number CD00181K is a gold grape cluster with textile
leaves which has been wrapped with paper onto a wire metal stem.
The essential character is imparted by the Styrofoam grape
cluster. Item number CD00191 is referred to as a white corkscrew
pick. The pick is made up of Styrofoam beads which are glued
onto a metal stem. There are four stems which in turn have been
wrapped with paper onto another metal wire stem.
The applicable subheading for item numbers CD00263K,
CD00291K, CD00181K, and CD00191 will be 6702.10.2000, Harmonized
Tariff Schedule of the United States(HTS), which provides for
artificial flowers..., of plastics, assembled by binding with
flexible materials such as wire, paper, textile materials, or
foil, or by gluing or by similar methods. The rate of duty will
be 8.4 percent ad valorem. The applicable subheading for item
number CD00197K will be 6702.90.3500, Harmonized Tariff Schedule
of the United States (HTS), which provides for artificial
flowers..., of other materials, other, of man-made fibers. The
rate of duty will be 9 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported.
Sincerely,
Kathleen M.Haage
Area Director,
New York/Newark Area